Public Value Accounting and Accountability
Current and Future Issues
- English
- ePUB (mobile friendly)
- Available on iOS & Android
Public Value Accounting and Accountability
Current and Future Issues
About this book
As societies and public service organizations are facing new challenges resulting from the turbulence created by the pandemic and conflict, focus has turned to public value and it has gained momentum at the centre of the agenda: how accounting can have an emancipatory and societal role. This could well lead to a paradigmatic shift alternative to rational managerialism and new public management rationale.
This book brings together academics and practitioners alike, theoretical and empirical studies, providing a base for future developments in public value accounting and accountability studies. In doing so, the book aims at providing three major contributions. First, it will provide a reference point with the latest theoretical and practical advancements in public value accounting and accountability. Second, it will provide real case examples of how public value accounting and accountability can be made operable, representing an alternative paradigm for public managers and politicians. Third, it will guide future public value research in the accounting and accountability field.
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Information
Table of contents
- Cover Page
- Half Title Page
- Title Page
- Copyyright Page
- Dedication Page
- Contents
- About the Editors
- About the Contributors
- Acknowledgements
- Chapter 1 Public Value Accounting and Accountability: An Introduction
- Chapter 2 How Public Value Accounting Takes Place: Articulations, Atmospheres, Air Conditioning
- Chapter 3 Public Value Accounting and the Challenge of Multiple Agency Relationships: When Bringing Fairness and Justice Back In
- Chapter 4 Public Value Accounting and Blockchains
- Chapter 5 Critical Issues and Future Challenges on Gender Equality: The Role of Gender-Responsive Budgeting for Public Value
- Chapter 6 The Public Value Pyramid as a Possible Framework for Public Value Accounting
- Chapter 7 What Characterises the Discussion of Performance Measurements in Public Value Accounting and What Are the Challenges?
- Chapter 8 Towards Public Value-centric Non-financial Reporting: Establishing a Conceptual Foundation
- Chapter 9 Advancing Public Value Recognition Through Sustainability Reporting in Public Sector Organisations
- Chapter 10 Reconsidering Integrated Reporting in Public Sector Organisations: Challenges for Territorial Governments
- Chapter 11 Dissecting the Destruction of Public Value in Public–Private Partnerships (PPPs)
- Chapter 12 Accountability in Public Value Crises: From the Risk of Public Value Failure to the Opportunity of Public Value Creation
- Chapter 13 Categorising Public Value for Universities of Applied Sciences: Case Studies in the Netherlands
- Chapter 14 Auditing Public Value Strategy: Lessons from Wales